All of the following statements regarding the nonaccrual-experience method of accounting for bad debts are true except A. This method can be used for amounts to be received that are earned from any source. B. This method cannot be used if interest or penalties are required to be paid for late payments. C. This method can only be used for amounts to be received that are earned by performing services. D. Under this method, you do not have to accrue income that you do not expect to collect.